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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.1897

(b) Property Becoming Component Part of Finished Product

(1) In General

440.1897 Transfer Film. A company manufactures two types of transfer film which it sells to other manufacturers. One type has lettering and designs and is transferred to customers' products in its entirety with no plastic residue. The second type has lettering and designs attached to a patternless backing. The lettering and designs are transferred to customers' products, but the backing is discarded.

Both types of film are purchased for the purpose of incorporating them into a product which is resold. It is immaterial that the backing of the second type is discarded. Both types may be sold for resale. 11/23/93.